Instructions Chart of Accounts ASSETS REVENUE The following data relate to notes receivable and interest for CGH Cable Co., a cable manufacturer and supplier. (All notes are dated as of the day they are received.) 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue Apr. 10 Received a $135,600, 5%, 60-day note on account. 120 Accounts Receivable May 15 Received a $252,900,7%, 120-day note on account. 129 Allowance for Doubtful Accounts EXPENSES June 9 Received $136,730 on note of April 10. 132 Notes Receivable 510 Cost of Goods Sold Aug. 22 Received a $110,800, 3%, 45-day note on account. 141 Merchandise Inventory 520 Sales Salaries Expense Sept. 12 Received $258,801 on note of May 15. 145 Office Supplies 30 Received a $183,600, 8%, 60-day note on account. Received $111,216 on note of August 22. 521 Advertising Expense 522 Depreciation Expense-Store 146 Store Supplies Oct. 6 151 Prepaid Insurance Equipment 18 Received a 142,200, 5%, 60-day note on account. 181 Land 523 Delivery Expense Nov. 29 Received $186,048 on note of September 30. 191 Store Equipment 524 Repairs Expense Dec. 17 Received $143,385 on note of October 18. 192 Accumulated Depreciation Store 529 Selling Expenses Equipment 530 Office Salaries Expense 193 Office Equipment 531 Rent Expense Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360- 532 Depreciation Expense-Office day year 194 Accumulated Depreciation Office Equipment Equipment 533 Insurance Expense LIABILITIES 534 Office Supplies Expense 535 Store Supplies Expense 210 Accounts Payable 211 Salaries Payable 536 Credit Card Expense 213 Sales Tax Payable 537 Cash Short and Over 214 Interest Payable 538 Bad Debt Expense Journal Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 17 18 19 20 21 22 23 24 25